LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION AND FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of January 14, 2014 No. State Duma-4-3/271

Concerning accounting for the purposes of the income tax of the organizations of the expenses connected with implementation of activities with use of objects of productions of services and farms

The Federal Tax Service directs for data and use in work the letter of the Ministry of Finance of the Russian Federation of 19.12.2013 No. 03-03-10/56009 concerning accounting for the purposes of the income tax of the organizations of the expenses connected with implementation of activities with use of objects of productions of services and farms. The Departments of FNS of Russia for subjects of the Russian Federation are entrusted to bring this letter to subordinate tax authorities.

Appendix

Letter of the Ministry of Finance of the Russian Federation

of December 19, 2013 No. 03-03-10/56009

In connection with the letter of FNS of Russia the Department of tax and customs and tariff policy concerning accounting for the purposes of the income tax of the organizations of the expenses connected with implementation of activities with use of objects of productions of services and farms reports the following. The procedure for determination of tax base on the income tax of the organizations by the taxpayers performing the activities connected with use of objects of productions of services and farms is stipulated in Clause 275.1 Tax Code of the Russian Federation (further - the Code).

According to the specified article of the Code taxpayers whose part the divisions performing the activities connected with use of objects of productions of services and farms are determine tax base by the specified activities separately from tax base on other types of activity.

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